ELS Group Ltd v Revenue and Customs: UTTC 3 Feb 2015

VAT- Judicial review- Construction of Business Brief 10/04- Did the claimant comply with BB10/04, alternatively, should BB10/04 be applied retrospectively- No on both counts- Permission to bring Judicial Review proceedings refused
[2015] STC 1386, [2015] BVC 508, [2015] UKUT 48 (TCC)
Bailii
England and Wales

Updated: 16 July 2021; Ref: scu.549068